- Slovenia will introduce VAT Ledger reporting starting July 1, 2025.
- Businesses must submit detailed transaction-level VAT data monthly.
- This includes sales and purchase VAT, counterparty details, transaction values, and exemptions.
- The VAT Ledger will have two sections: Sales VAT and Purchase VAT.
- Taxpayers must report counterparty details, supply details, reasons for exemptions, and a breakdown of transactions.
- Slovenia already has additional VAT reporting obligations, including monthly European Sales Listing, Intrastat Reporting, and Domestic Reverse Charge Listing.
- Slovenia is following the example of other Central European countries, including Slovakia, the Czech Republic, and Hungary.
- This system is similar to the OECD SAF-T.
- This change will increase transparency and compliance in VAT reporting.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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